Supreme Court of India
M/s. Radhey Shyam Ratanlal & Anr. v. Commnr. of Customs (adjudication), Mumbai
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
From the headnote
Customs Act, 1962 I Customs Valuations Rules, 1988 - s.14(1)/rr.4 and 5 - Imported goods - Value of - c Determination - Basis for - Department assessing the value of goods in question on the basis of the price at which the goods were ordinarily sold at the relevant time - Claim of importer for determination of the value on the basis of tfle price at which contract was entered into - Held: The basis for the determination of the value by department is correct and is in accordance with the provisions of the Act and the Rules. The question for consideration in the present appeal was as regards
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